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国内外学者对会计信息质量进行了广泛的研究,但是专门针对会计信息的可靠性质量特征的研究成果则不多,而可靠性问题是我国目前会计信息质量的首要问题。本文针对制造型企业,从定量的角度建立了测度会计信息质量中可靠性质量特征的指标体系,并采用综合评价方法对该指标体系进行了实证检验。
Domestic and foreign scholars have conducted extensive research on the quality of accounting information, but there are not many researches on the reliability quality characteristics of accounting information. However, the reliability problem is the primary problem of the current accounting information quality in our country. This paper aims at the manufacturing enterprises, and establishes the index system of measuring the reliability and quality characteristics of accounting information quality from the quantitative point of view, and uses the comprehensive evaluation method to test the index system empirically.